. Previously, the SEC notified VTE to rectify its 2013 and Q1/2014 financial statements due to the auditors? qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were
high net worth investors shall submit an application to the SEC Office and register the transfer restriction (if any) with the SEC Office. The provisions under Clause 17, Clause 18 and Clause 19 shall
sale each time that the issuer shall not accept transfer registration of bonds in any level if such transfer is inconsistent with the transfer restriction as indicated and registered with the SEC Office
debt securities in any level if such transfer is inconsistent with the transfer restriction as indicated and registered with the SEC Office; (3) complying with the rules prescribed in Clause 33 or Clause
approval will be granted upon the registration of the transfer restriction, features of bonds, draft terms and conditions and a bondholders' representative appointment agreement (in case of secured bonds
high net worth investors under Clause 21(3) that has been included an offer for sale of investors registered for a transfer restriction within no more than ten specific investors within any four- month
. The offer for sale under paragraph 1(2) and (3) that has been registered for a transfer restriction within the institutional investors or high net worth investors shall not be considered as an offer for
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
concerning the limitation of the voting rights and the disclosure requirement over the one-third rule so that asset management companies can disclose such information to investors. The afore-mentioned
statements due to auditor?s limitation scope of review by VTE management. As such, the auditor was unable to apply other review procedures to satisfy the carrying value of investment in foreign associate